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All Journal Jurnal Ilmiah Universitas Batanghari Jambi EKONOMIS : Journal of Economics and Business
Ayu, Astri
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Agriculture, Biological Sciences & Forestry Civil Engineering, Building, Construction & Architecture Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice

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Analisis Penerapan PSAK 73 atas Sewa Aset Produktif terhadap Laporan Keuangan pada PT. ABC Nafsia, Siti Nurhayati; Ayu, Astri
Ekonomis: Journal of Economics and Business Vol 9, No 1 (2025): Maret
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v9i1.1445

Abstract

This research aims to determine the application of PSAK (Statement of Financial Accounting Standards) 73 on the lease of productive assets to financial reports. This type of research is qualitative research, and the subjects of this research are PT actors. ABC in Palembang City. This research uses descriptive analysis methods, while data collection techniques use interviews, observation and documentation. The results of this research indicate that the application of PT ABC's accounting treatment when viewed from recognition, measurement, presentation and disclosure is in accordance with PSAK 73.
Analisis Penerapan PSAK 73 atas Sewa Aset Produktif Terhadap Laporan Keuangan pada PT. ABC Nafsiah, Siti Nurhayati; Ayu, Astri
Jurnal Ilmiah Universitas Batanghari Jambi Vol 24, No 3 (2024): Oktober
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/jiubj.v24i3.5733

Abstract

This study aims to determine (1) the application of PSAK 73 to financial reports, (2) the determination of rental expenses in financial statements. This type of research is qualitative research. The subject of this research is PT. ABC in Palembang City. This research uses descriptive analysis method. The data collection technique is by means of interviews, observation and documentation at PT. A B C. The results of this study indicate that overall the application of PT ABC's accounting treatment seen from the recognition, measurement, presentation and disclosure is in accordance with PSAK 73. All lease contracts already use fair value for their measurement while productive assets use finance leases which are earned as long as productive assets can be measured in real terms. reliable. Determination of rental expense in the financial statements carried out by PT ABC with the Statement of Financial Accounting Standards PSAK 73 which includes recognition, disclosure and measurement is in accordance with PSAK 73. In recording productive asset transactions according to PT ABC and PSAK 73 the financial statements presented are very relevant and reliable.
Co-Authors Nafsia, Siti Nurhayati Siti Nurhayati Nafsiah